In its closing financial statements for its first year in business, the Runs and Goses Company, had cash of $242, accounts receivable of $850, inventory of $820, net fixed assets of $3,408, accounts payable of $700, short-term notes payable of $740, long-term liabilities of $ 1,1 00, common stock of $ 1,1 60, retained earnings of S$1,620, net sales of $2,768, cost of goods sold of $1,210, depreciation of S360, interest expense of $160, taxes of S312, addition to retained carnings of $508, and dividends paid of S218. 28. What is the current ratio for Runs and Gases? a. 1.46 b. 1.33 c. 1.23 d. 1.21 e. 1.13